Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between the United States and Mexico: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on October 27, 1993U.S. Government Printing Office, 1993 - 104 lappuses |
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1.–5. rezultāts no 40.
4. lappuse
... tion , the proposed treaty provides that an enterprise of one of the countries that is engaged in the insurance business would , except with respect to reinsurance activities , be deemed to have a perma- nent establishment in the other ...
... tion , the proposed treaty provides that an enterprise of one of the countries that is engaged in the insurance business would , except with respect to reinsurance activities , be deemed to have a perma- nent establishment in the other ...
6. lappuse
... tion would be allowed in respect of such amounts , if any , paid ( oth- erwise than toward reimbursement of actual expenses ) by the per- manent establishment to the head office of the enterprise or any of its other offices by way of ...
... tion would be allowed in respect of such amounts , if any , paid ( oth- erwise than toward reimbursement of actual expenses ) by the per- manent establishment to the head office of the enterprise or any of its other offices by way of ...
12. lappuse
... tion derived and beneficially owned by a resident of a treaty coun- try in consideration of past employment are taxable only in the res- idence country . The proposed treaty contains a similar provision , but would explicitly extend ...
... tion derived and beneficially owned by a resident of a treaty coun- try in consideration of past employment are taxable only in the res- idence country . The proposed treaty contains a similar provision , but would explicitly extend ...
24. lappuse
... tion deductions beyond the provisions of the Internal Revenue Code , the Committee must decide whether the relationship be- tween the United States and Mexico is special enough to warrant an exception to that general principle . ( 7 ) ...
... tion deductions beyond the provisions of the Internal Revenue Code , the Committee must decide whether the relationship be- tween the United States and Mexico is special enough to warrant an exception to that general principle . ( 7 ) ...
28. lappuse
... tion.25 Those rules do not treat the U.S. branch and its home office ( and other offices ) as separate taxpayers . Rather , the amount of in- terest expense that is deductible by the U.S. branch is based on a formula under which a ...
... tion.25 Those rules do not treat the U.S. branch and its home office ( and other offices ) as separate taxpayers . Rather , the amount of in- terest expense that is deductible by the U.S. branch is based on a formula under which a ...
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alimony amount apply assets tax attributable branch profits tax business profits charitable organization competent authority coun country of residence deductions dividends paid double taxation earned effectively connected enterprise entity establishment or fixed excise tax exemption fixed base foreign corporation foreign source income foreign tax credit immovable property income tax treaties interest paid limitation Mexican law Mexican resident NAFTA nonresident alien OECD model treaties payments payor percent permanent establishment permit posed treaty proposed protocol paragraph proposed treaty contains proposed treaty provides purposes real property reinsurance REMIC resident of Mexico respect royalties rules saving clause similar source country tax subject to U.S. Tax Law taxable taxes imposed Technical Explanation TIEA tion trade or business trea treaty benefits treaty country treaty's U.S. branch U.S. citizen U.S. corporation U.S. income tax U.S. law U.S. model treaty U.S. person U.S. resident U.S. source income U.S. tax treaties U.S. trade U.S. treaty United withholding tax